| 净现值与内部收益率法的比较分析研究 |
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| 引用本文： | 李惠东.净现值与内部收益率法的比较分析研究[J].价值工程,2012,31(18):123-124. |
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| 作者姓名： | 李惠东 |
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| 作者单位： | 宁夏大学数学计算机学院,银川,750021 |
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| 摘 要： | 在进行投资项目比选时,使用净现值与内部收益率指标,有时会出现排序矛盾。本文就产生矛盾的原因进行了深入的比较分析,说明了这两个指标的经济含义,计算时的假设前提不同,使用条件有别,并依据增量法原则,给出了克服排序矛盾的有效方法。
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| 关 键 词： | 投资项目 项目比选 净现值 内部收益率 增量法则 |
The Research on the Comparative Analysis of Using NPV and IRR |
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| Li Huidong.The Research on the Comparative Analysis of Using NPV and IRR[J].Value Engineering,2012,31(18):123-124. |
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| Authors: | Li Huidong |
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| Affiliation: | Li Huidong(College of Mathmatics & Computer Science,Ningxia University,Yinchuan 750021,China) |
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| Abstract: | When we use the indexes of NPV and IRR to make choice from alternative investment items,sometime there is a contradiction of order.This paper makes a comprarative analysis in the causes of that contradiction.It shows the differences of economic implication,hypothesis and appling condition of NPV and IRR.Based on the principle of increment.We give an effective method which can overcome the contradiction. |
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| Keywords: | investment items make choice from alternative investment items NPV IRR increment principle |
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